Consultation outcome

Annual Tax on Enveloped Dwellings: reducing the administrative burden for business

• From: HM Revenue & Customs
• Published: 22 July 2014
• Last updated: 10 December 2014 — See all updates

This consultation has concluded

Read the full outcome

Annual Tax on Enveloped Dwellings (ATED): Reducing the Administrative Burden for Business - Summary of Responses

PDF, 232 KB, 18 pages

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Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

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Original consultation

Summary

HMRC are consulting on ways to reduce the administrative burden for businesses within ATED (Annual Tax on Enveloped Dwellings).

This consultation ran from
4pm on 22 July 2014 to 5pm on 16 September 2014

Consultation description

HMRC wish to assist genuine commercial businesses which are entitled to claim ATED reliefs, meet their filing obligations in a way which reduces the administrative burden. We have set out two options but would consider others that are raised.

Documents

Annual Tax on Enveloped Dwellings (ATED): reducing the administrative burden for business

PDF, 63.4 KB, 20 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 July 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Summary of Responses document published

2. 22 July 2014

   First published.